Here's a summary from ethiXbase of the gift-giving rules for public employees in Nigeria:

Gift-giving legislation can be found in The Corrupt Practices and other Related Offences Act 2000, 2000 Act No 5, Laws of the Federation of Nigeria and the Constitution of the Federal Republic of Nigeria, 1999, Fifth Schedule.

Public officers are not allowed to request or accept gifts or benefits of any kind that are related to the execution of public duties. They shall not accept gifts from commercial firms, business enterprises or persons who have contracts with the government. However, public officers are allowed to accept personal gifts or benefits from relatives or personal friends to such extent and on such occasions as are recognised by custom. Any gift or donation to a public officer on any public or ceremonial occasion shall be treated as a gift to the appropriate institution represented by the public officer.

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